Paulson Winery in PleasantValley, NewYork, has twodepartments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process(grapes) and at the end of the packaging process(bottles). Conversion costs are added evenly throughout each process. The company uses theweighted-average method. Data from the month of March for the Fermenting Department are asfollows:

Winery in PleasantValley, NewYork, has twodepartments: Fermenting and Packaging. Direct materials are added at the beginning of the fermenting process(grapes) and at the end of the packaging process(bottles). Conversion costs are added evenly throughout each process. The company uses theweighted-average method. Data from the month of March for the Fermenting Department are asfollows:

1.

Compute the FermentingDepartment's equivalent units of production for direct materials and for conversion costs.

2.

Compute the total costs of the units(gallons)

a. completed and transferred out to the Packaging Department.

b. in the Fermenting Department endingWork-in-Process Inventory.